Property Taxes

Cancellation, Reduction or Refund of Taxes

Section 357 of the Municipal Act, 2001, S.O. 2001, c.25 provides authority for the Town of Perth to accept applications for cancellation, reduction or refund of taxes under certain conditions, which include:

• If there has been a fire or demolition of a building, or a "gross and manifest error" in the assessment;
• If a property could not be used for its normal use due to repairs or renovation for a period of at least three (3) months during the year;
• If the use of a non-residential property has changed since the return of the last assessment roll;
• If a property has been granted exempt status after return of the assessment roll;
• If the ratepayer has experienced sickness or extreme poverty they may apply to have their appeal heard by the Assessment Review Board.

If you qualify for a cancellation, reduction or refund of your taxes based on the above, please submit the Section 357/358 Application no later than February 28 of the year following the year in which the application is applied for.

Please note your application should provide the details of your appeal along with copies of any pertinent documents that substantiate your appeal (example: demolition permit, contractor invoices, fire department report).

Charity Rebates

A charity is eligible if: 

• It is a registered charity and defined in subsection 248 (1) of the Income Tax Act (Canada) that has a registration number issued by the Canada Customs and Revenue Agency; and
• It occupies a property in one of the Commercial classes or Industrial classes, within the meaning of subsection 308 (1) 2001, c.25,s. 361 (2).

Municipalities also have the option to expand the program:

• To provide for rebates to organizations that are similar to eligible charities or a class of such organizations defined by the municipality
• To expand eligibility if the charities or similar organizations occupy property in any class of real property
• To provide for rebates that are greater than 40%
• To provide for different rebate amounts for different eligible charities or similar organizations up to 100% of the taxes paid.

Policy setting for Charity Rebate Program falls under the jurisdiction of the County of Lanark Bylaw 2009-31.

Property Assessment

The assessment of all property in Ontario is carried out by the Municipal Property Assessment Corporation (MPAC). Check out this quick video to understand how your property taxes are calculated.

The current value assessment (CVA) of a property is an estimate of the market value of a property at a fixed point in time (the valuation date), or the amount the property would sell for in an open market on a given date.

For additional information about your property assessment, the assessment appeal process or to obtain a request for reconsideration form, call MPAC at 1-866-296-MPAC (6722) or visit www.mpac.ca.

For information about the Assessment Review Board (ARB) appeals process and filing fees call 1-800-263-3237 or visit www.arb.gov.on.ca.

How the program works

1. Complete a Vacancy Rebate Application annually by February 28 of the year following the taxation year to which the application relates.
2. Bring your application to Town Hall. You will need to have it sworn or affirmed by a Commissioner of Oaths. The Treasurer can Commission these documents.
3. Town staff will review the application for completeness and eligibility and will forward eligible applications to MPAC.
4. MPAC will determine the assessed value that is attributable to the area identified as vacant and advise the Town of the assessed value for that area.
5. Town staff will calculate the tax rebate attributable to the vacant area and notify the owner or authorized representative.

Eligibility requirements

A portion of a building on property that is classified in one of the commercial classes is eligible for a period of time if the period of time is at least 90 consecutive days and throughout the period of time,

(a) a portion of the building was not used and was clearly delineated or separated by physical barriers from any portion of the building that was used; and

(b) the unused portion of the building,

(i) was capable of being leased for immediate occupation,

(ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or

(iii) was unfit for occupation.

A portion of a building on property that is classified in one of the industrial classes is eligible for a period of time if,

(a) the period of time is at least 90 consecutive days; and

(b) throughout the period of time, a portion of the building was not used and was clearly delineated or separated by physical barriers from any portion of the building that was used.

Exclusions

• Seasonal Property: Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons closed
• Leased Property: Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate
• Vacant Land Sub-Class: Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate